XML 112 R20.htm IDEA: XBRL DOCUMENT
v3.20.1

Accrued Expenses and Other Current Liabilities | 12 Months Ended
--- | ---
Dec. 31, 2019
Payables And Accruals [Abstract] |
Accrued Expenses and Other Current Liabilities |
10. | ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES
The components of accrued expenses and other liabilities are as follows:
|  | As of December 31, |
|  | 2018 |  |  | 2019 |
|  | RMB |  |  | RMB |
Refund liability (1) |  |  | 6,625 |  |  |  | 128,478 |
Salary and welfare payables |  |  | 124,137 |  |  |  | 113,945 |
Accrued service fees (2) |  |  | 94,789 |  |  |  | 69,932 |
Accrued marketing expenses |  |  | 120,269 |  |  |  | 51,796 |
Accrued rental expenses |  |  | 51,087 |  |  |  | — |
Payables to educational institutions (3) |  |  | 6,024 |  |  |  | 23,071 |
Other tax liabilities |  |  | 29,872 |  |  |  | 15,263 |
Advanced deposits (4) |  |  | 6,650 |  |  |  | 11,681 |
Payables for leasehold improvement and intangible assets |  |  | 4,911 |  |  |  | 6,818 |
American Depositary Receipt commission - within one year |  |  | 3,482 |  |  |  | 3,526 |
Payables for share repurchase |  |  | 857 |  |  |  | — |
Other payables |  |  | 6,581 |  |  |  | 10,715 |
|  |  | 455,284 |  |  |  | 435,225 |
| (1) | Refund liability represented the estimated amounts of deferred revenue with contingency in cash refund.
| (2) | The balance represented accrued expenses for outsourced service providers and other professional services.
| (3) | The balance represented tuition fees collected from the students for their registrations with educational institutions.
| (4) | Advanced deposits primarily included down payments paid by prospective students before contracts signing.

X
- Definition The entire disclosure for accounts payable and accrued liabilities at the end of the reporting period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.19(a),20,24) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_PayablesAndAccrualsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration